(A) The holder of the legal title, the holder of the equitable title and the claimant or bailee in possession of the property on the assessment date shall be liable for taxes thereon, but as between themselves, the holder of the equitable title shall list the property and pay the taxes thereon, whether the property is in possession or not at the time of the payment.
(B) When land owned by two or more persons has been assessed as one tract and any one or more of them does not pay his or her portion of the tax, any such owner who pays the whole tax or redeems the entire tract from a sale for delinquent taxes shall have a lien on the delinquent portion for the tax owing by the delinquent and may sue for and recover the same.
(C) A lienholder may pay delinquent taxes, penalty and interest and be subrogated to the lien of the city therefor. The sum so paid shall bear legal interest from date of payment and be collectible in the same manner as the original claim of the lienholder.
(D) When the occupant or tenant of real property, or a person in possession of personal property, or having any other person having an interest in any property, pays the delinquent taxes, penalty and interest thereon, such person may recover of the owner the amount paid with legal interest, which shall be a lien on the property.
(E) In the absence of a contract to the contrary, when property is sold in January or February, the purchaser shall pay the taxes thereon for that year; otherwise, the seller shall pay the taxes.
(Prior Code, § 37.15) (Ord. 317, passed 9-5-1967)